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- Title
CHINESE REVERSE MERGERS, ACCOUNTING REGIMES, AND THE RULE OF LAW IN CHINA.
- Authors
Templin, Benjamin A.
- Abstract
The article focuses on Chinese reverse mergers (CRM), accounting regimes and its rule of law. It discusses Chinese companies' accession in the U.S. stock exchanges which has led to the rise of CRMs, and also promoted accounting scandals in such companies. It examines the degree to which China's weak rule of law as per its accounting regime is determined by its political economy. It analyzes the societal, economic, legal and political causes of weak accounting regime in China.
- Subjects
UNITED States; CHINA; REVERSE mergers; ACCOUNTING; RULE of law; STOCK exchanges; MERGERS &; acquisitions; ECONOMICS
- Publication
Thomas Jefferson Law Review, 2011, Vol 34, Issue 1, p119
- ISSN
1090-5278
- Publication type
Article